regular or composition
This query is : Resolved
04 December 2017
I obtain a registration as regular then opted composition on 22Nov and it's approved..
but
now monthly forms (GSTR 3B , 1 ) are shown..
my question is from which date or month
I have to file GSTR 4
04 December 2017
You can file from 1st Dec 2017.
04 December 2017
file from Dec for "Oct-Nov-Dec" or for Dec only. .
..and if for Dec only
do I need to file GSTR 1 and 3B for October and November...??
20 July 2025
Here's the clarification on your transition from Regular GST registration to Composition scheme:
Situation:
You were registered as a Regular taxpayer.
You opted for Composition scheme on 22nd November 2017, and it got approved.
Now, your GST portal shows monthly forms (GSTR-3B and GSTR-1) still active.
You want to know from which date/month to file GSTR-4 (Composition return).
Also, should you file GSTR-3B and GSTR-1 for October and November?
Important points:
Composition Scheme Effective Date:
The Composition scheme is effective from the date it is approved, i.e., from 22nd November 2017.
Filing Returns Before Composition Approval:
For months before opting for composition (i.e., October and November 2017), you must file regular returns (GSTR-1 and GSTR-3B) as you were under regular scheme then.
Filing Returns After Composition Approval:
For the month in which composition scheme is approved (November 22 onwards), you can file GSTR-4 from December 2017 onwards.
GSTR-4 is a quarterly return, so filing is done quarterly.
So, to answer your questions:
Question Answer
From which month to file GSTR-4? From December 2017 (quarter Oct-Dec 2017)
File GSTR-1 and GSTR-3B for October & Nov? Yes, file GSTR-1 and GSTR-3B for October and November as a regular taxpayer.
Situation:
You were registered as a Regular taxpayer.
You opted for Composition scheme on 22nd November 2017, and it got approved.
Now, your GST portal shows monthly forms (GSTR-3B and GSTR-1) still active.
You want to know from which date/month to file GSTR-4 (Composition return).
Also, should you file GSTR-3B and GSTR-1 for October and November?
Important points:
Composition Scheme Effective Date:
The Composition scheme is effective from the date it is approved, i.e., from 22nd November 2017.
Filing Returns Before Composition Approval:
For months before opting for composition (i.e., October and November 2017), you must file regular returns (GSTR-1 and GSTR-3B) as you were under regular scheme then.
Filing Returns After Composition Approval:
For the month in which composition scheme is approved (November 22 onwards), you can file GSTR-4 from December 2017 onwards.
GSTR-4 is a quarterly return, so filing is done quarterly.
So, to answer your questions:
Question Answer
From which month to file GSTR-4? From December 2017 (quarter Oct-Dec 2017)
File GSTR-1 and GSTR-3B for October & Nov? Yes, file GSTR-1 and GSTR-3B for October and November as a regular taxpayer.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Multiple payment of self assessment tax for A Y 2025-2026
- CAPITAL GAIN REDEVELOPED FLAT
- REGARDING ITR FILING QUESTION
- CLOSING STOCK QUERY
- Requirement under FEMA &RBI
- Correction in TDS return New Traces Portal
- TDS refund Indemnity Bond
- Short Term Gain Reporting ITR
- U/S 194 T
- 44AD, 44ADA business details
- Computation of Dividend
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
- NRI ITR2 account in 2025-26.
- Query regarding reporting of exempt foreign remuneration in ITR (AY 2026-27)
- FEMA/RBI treatment — Amazon.ca arbitrage (US buy, Canada sell, goods never enter India)
- Goods return by customer
- INWARD REMITTANCE FOREIGN
- CPC and SAC
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
